Code of Iowa, 384.12 (21)

384.12 Additional taxes.
A city may certify, for the general fund levy, taxes which are not subject to the limit provided in section 384.1 , and which are in addition to any other moneys the city may wish to spend for such purposes, as follows:

1. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for the support of instrumental or vocal musical groups, one or more organizations which have tax-exempt status under section 501(c)(3) of the Internal Revenue Code and are organized and operated exclusively for artistic and cultural purposes, or any of these purposes, subject to the following:
a. Upon receipt of a petition valid under the provisions of section 362.4 , the council shall submit to the voters at the next regular city election the question of whether a tax shall be levied.
b. If a majority approves the levy, it may be imposed.
c. The levy can be eliminated by the same procedure of petition and election.
d. A tax authorized by an election held prior to the effective date of the city code may be continued until eliminated by the council, or by petition and election.....

.....21. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for support of a public library, subject to petition and referendum requirements of subsection 1, except that if a majority approves the levy, it shall be imposed.